Save
business paper 1
Formulas
Save
Share
Learn
Content
Leaderboard
Learn
Created by
Lottie styler
Visit profile
Cards (29)
Gross profit
revenue
-
cost of sales
Calculating gross profit
Revenue
-
cost of sales
Cost of sales
Sales
revenue
-
gross profit
Calculating cost of sales
Sales
revenue
-
gross profit
Calculating gross profit margin
Gross profit
/ Sales revenue x
100
Net profit
Gross profit
- other
operating expenses
Calculating net profit margin
Net profit /
Sales revenue
x
100
Other operating expenses =
Gross profit
-
Net profit
Average rate of return
Average annual profit x 100 / cost of
investment
Average annual profit
Total profit of
investment
x
100
/ number of years
Market share
Market sales of business/product x
100
/
total sales
of the market
Percentage change
(New figure -
original figure
) x
100
/ original figure
Cash flow forecast
Net cash flow = cash
inflows
- cash
outflows
Opening
balance
Closing balance
of
previous period
Closing balance
Opening balance
+
net cash flow
Total inflows
Net cash flow
+
total outflows
Total outflows
Total inflows
-
net cash flows
Break-even point
When
revenue
=
costs
Profit/loss from break-even chart
Revenue
-
costs
Break-even
Fixed costs / (
sales price
per
unit
- cost per unit)
Break-even point
Costs / revenue =
break-even point
in
units
Margin of safety
Actual or budgeted output -
break-even
sales point
Fixed costs
Total
costs - total
variable
costs
Variable costs
Total costs
-
fixed costs
Variable costs
Variable cost per item x
no. of items
Total costs
Fixed costs
+
variable costs
Revenue
Sales price
per
unit
x quantity sold
Profit/loss
Revenue
-
total costs
Total repayment
Borrowed
amount x (1 +
interest rate
)